This course will teach you the fundamentals of managerial accounting including how to navigate the financial and related information managers need to help them make decisions. You'll learn about cost behavior and cost allocation systems, how to conduct cost-volume-profit analysis, and how to determine if costs and benefits are relevant to your decisions.
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Managerial Accounting Fundamentals
University of Virginia
Über diesen Kurs
32,714 kürzliche Aufrufe
Karriereergebnisse der Lernenden
33%
ziehen Sie für Ihren Beruf greifbaren Nutzen aus diesem Kurs
Was Sie lernen werden
Different types of costs and how they are represented graphically
Cost-volume-profit analyses to answer questions around breaking even and generating profit
How to calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
How to distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
Karriereergebnisse der Lernenden
33%
ziehen Sie für Ihren Beruf greifbaren Nutzen aus diesem Kurs
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Stufe „Anfänger“
No prior experience needed to participate in and benefit from this course.
Ca. 15 Stunden zum Abschließen
Empfohlen: 4 weeks of study, 2-4 hours/week
Englisch
Untertitel: Englisch
von
University of Virginia
A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders.
Lehrplan - Was Sie in diesem Kurs lernen werden
3 Stunden zum Abschließen
MANAGERIAL ACCOUNTING AND COST BEHAVIOR
Welcome to the course -- we're glad you're here! During this first week, we'll distinguish managerial from financial accounting, including the financial and related information managers need to help them make decisions. We'll then move on to cost behavior including different types of costs, their classifications, and how these classifications help with decision-making. From there, we'll show how to use a scatterplot and the high-low method to estimate cost functions. Let's get started!
3 Stunden zum Abschließen
16 Videos (Gesamt 71 min), 2 Lektüren, 3 Quiz
16 Videos
What Is Managerial Accounting?1m
Three Sets of Books3m
Financial Versus Managerial Accounting2m
Different Costs for Different Purposes2m
Different Costs in More Detail7m
Cost Behavior3m
Using a Line to Represent Cost Behavior2m
Estimating Cost Functions Using Scatter Plots5m
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15m
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24m
Estimating Cost Functions Using the High-Low Method5m
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17m
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25m
Important Caveats10m
JW Sports Supplies Case Introduction1m
2 Lektüren
Course Overview10m
Welcome to Honors!10m
3 praktische Übungen
Week 1 Practice Quiz30m
Week 1 Graded Quiz30m
Week 1 Honors Graded Quiz30m
5 Stunden zum Abschließen
COST-VOLUME-PROFIT ANALYSIS
Now that we've learned the fundamentals of cost behavior, we're ready to move on to discussing the relationships between cost structure, volume, price, and profit. We'll then see why these relationships matter as we conduct cost-volume-profit analyses to answer questions around breaking even and generating profit.
5 Stunden zum Abschließen
15 Videos (Gesamt 50 min)
15 Videos
What Is CVP Analysis?2m
Functional Versus Contribution Margin Income Statements4m
Breakeven Analysis4m
Your Turn: Breakeven Analysis Company A2m
Your Turn: Breakeven Analysis Company B1m
Your Turn: Breakeven Analysis Company C2m
Your Turn: Breakeven Analysis Company D3m
Interested in Doing More than Breakeven?3m
Your Turn: Doing More than Breakeven Company A3m
Your Turn: Doing More than Breakeven Company B3m
Your Turn: Doing More than Breakeven Company C2m
Your Turn: Doing More than Breakeven Company D2m
CVP Analysis with Multiple Products5m
Your Turn: CVP Analysis with Multiple Products6m
4 praktische Übungen
Week 2 Practice Quiz30m
Week 2 Graded Quiz30m
Week 2 Honors Graded Quiz 130m
Week 2 Honors Graded Quiz 230m
3 Stunden zum Abschließen
COST ALLOCATION
After learning how to conduct cost-volume-profit analyses, we're ready to discuss cost allocation and the different types of systems we can use: traditional and activity-based. From there, we'll learn how to calculate overhead rates and allocate overhead within both types of systems.
3 Stunden zum Abschließen
14 Videos (Gesamt 75 min), 1 Lektüre, 3 Quiz
14 Videos
The Flow of Costs4m
The Flow of Costs in More Detail4m
Cost Systems5m
Allocating Overhead Costs5m
Designing Cost Allocation Systems2m
Your Turn: Allocating Overhead Costs Problem 15m
Your Turn: Allocating Overhead Costs Problem 24m
Traditional Cost Allocation Systems4m
Activity-Based Costing12m
Beyond Manufacturing Costs6m
Your Turn: Activity-Based Costing Problem 18m
Your Turn: Activity-Based Costing Problem 28m
To Use Activity-Based Costing or Not?53
1 Lektüre
JW Sports Supplies Case (Part B)10m
3 praktische Übungen
Week 3 Practice Quiz30m
Week 3 Graded Quiz30m
Week 3 Honors Graded Quiz30m
2 Stunden zum Abschließen
RELEVANT COSTS AND BENEFITS
In our final week, we'll discuss costs and benefits, and gain an understanding of those that are relevant for a given decision. We'll evaluate the financial impact of a given decision, then determine a reasonable course of action.
2 Stunden zum Abschließen
14 Videos (Gesamt 64 min)
14 Videos
Relevant Costs and Benefits3m
Important Terms2m
Relevant Costs in an Example4m
Your Turn: Relevant Costs and Benefits4m
Special Order Decision7m
Your Turn: Special Order Decision3m
Make or Buy Decision5m
Your Turn: Make or Buy Decision4m
Keep or Drop a Product Line Decision5m
Your Turn: Keep or Drop a Product Line Decision4m
Product Mix Decisions10m
Your Turn: Product Mix Decisions4m
Course Conclusion1m
2 praktische Übungen
Week 4 Practice Quiz30m
Week 4 Graded Quiz30m
Bewertungen
Top-Bewertungen von MANAGERIAL ACCOUNTING FUNDAMENTALS
von KBMar 2, 2020
There were a lot of good example problems that were very beneficial to understanding the concepts, however some of the exam questions were difficult to go back and completely understand.
von JJOct 20, 2019
The course was very helpful and has provided me with a better understanding of accounting principals.
von JEOct 21, 2018
Simple easy to complete, timely and great ability to reset deadlines to match people's schedules.
von AASep 21, 2019
Excellent teacher. One of the best I have had on Coursera. Thank you.
von JKAug 24, 2019
Learned a lot, should help me with a small business I'm managing.
von GGAug 27, 2018
Very useful for anyone interested in running a business.
von APMay 27, 2018
A very intensive informative course.\n\nAna Pelayo.
Häufig gestellte Fragen
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Sobald Sie sich für ein Zertifikat angemeldet haben, haben Sie Zugriff auf alle Videos, Quizspiele und Programmieraufgaben (falls zutreffend). Aufgaben, die von anderen Kursteilnehmern bewertet werden, können erst dann eingereicht und überprüft werden, wenn Ihr Unterricht begonnen hat. Wenn Sie sich den Kurs anschauen möchten, ohne ihn zu kaufen, können Sie womöglich auf bestimmte Aufgaben nicht zugreifen.
Was bekomme ich, wenn ich das Zertifikat erwerbe?
Wenn Sie ein Zertifikat erwerben, erhalten Sie Zugriff auf alle Kursmaterialien, einschließlich bewerteter Aufgaben. Nach Abschluss des Kurses wird Ihr elektronisches Zertifikat zu Ihrer Seite „Errungenschaften“ hinzugefügt – von dort können Sie Ihr Zertifikat ausdrucken oder es zu Ihrem LinkedIn Profil hinzufügen. Wenn Sie nur lesen und den Inhalt des Kurses anzeigen möchten, können Sie kostenlos als Gast an dem Kurs teilnehmen.
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